PENGARUH KOMPLEKSITAS, TIME BUDGET PRESSURE, DUE PROFFESIONAL CARE DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik Jakarta Selatan dan Jakarta Barat 2018)

SARI, NIDA APRILIA (2019) PENGARUH KOMPLEKSITAS, TIME BUDGET PRESSURE, DUE PROFFESIONAL CARE DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik Jakarta Selatan dan Jakarta Barat 2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research to determine the influence of, complexity, time budget pressure, due professional care, and auditor ethics of perception on audit quality. This research on data use primary data that is questioner at the accountant public in South Jakarta and West Jakarta. The method of determination sample used was probability sampling. Sample in this amounted to 5 registered public accountant firm in the Directory KAP & AP 2016. The questionnaire distributed numbered 66 copy but only 55 copy question used. That data are analyzed multiple regression method on SPSS program version 21. The result of the reseach showing that time budget pressure influence of the auditqualityt. But complexity, due professional care, and auditor ethics of perception does not influence of the audit quality. Key Word: Complexity, Ttime Budget Pressure, Due Professional Care, and Auditor Ethics of perception on Audit Quality Penelitian ini bertujuan untuk mengetahui pengaruh kompleksitas, time budget pressure, due professional care, dan etika auditor terhadap kualitas audit. Data yang digunakan dalam penelitian ini adalah data primer berupa kuesioner yang di isi oleh auditor yang bekerja pada Kantor Akuntan Publik di wilayah Jakarta Selatan dan Jakarta Barat. Metode penentuan sampel yang digunakan adalah probability sampling. Sampel pada penelitian ini berjumlah 5 KAP yang terdaftar di Directory KAP & AP 2016. Kuesioner yang disebar berjumlah 66 tetapi hanya 55 yang bisa digunakan. Data tersebut dianalisis dengan metode regresi berganda dan diolah dengan program SPSS versi 21. Hasil penelitian menunjukkan bahwa time budget pressure berpengaruh terhadap kualitas audit, sedangkan kompleksitas, due professional care, dan etika auditor tidak berpengaruh terhadap kualitas audit. Kata Kunci : Kompleksitas, Time Budget Pressure, Due Professional Care, dan Etika Auditor terhadap Kualitas Audit.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 029
Call Number: SE/32/18/416
NIM: 43214010100
Uncontrolled Keywords: Kompleksitas, Time Budget Pressure, Due Professional Care, dan Etika Auditor terhadap Kualitas Audit.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 06 Mar 2019 03:45
Last Modified: 31 Oct 2019 04:08
URI: http://repository.mercubuana.ac.id/id/eprint/47776

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